Article 22 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Independent Economic Activity: Partial Taxation of Income from Business Asset Participations

1. Dividends, profit shares, liquidation surplus, and pecuniary benefits from shares, stakes in limited liability companies, cooperative shares, and participation certificates, as well as profits from the sale of such participation rights, are taxable at 50 percent after deducting attributable expenses if these participation rights represent at least 10 percent of the capital stock of a corporation or cooperative.

2. The partial taxation of capital gains is only granted if the sold participation rights have been owned by the taxable person or the sole proprietorship for at least one year.